Articles

PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA FINANCIAL (Study Pada Perusahaan Jasa di Kota Pekanbaru Provinsi Riau) Azlina, Nur; Sulaeman, Dinanda
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
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This study aimed to determine the effect of total quality management practices on the performanceof the company´s financial services in Pekanbaru city of Riau Province. The study was conductedin 67 service companies that have implemented total quality management practices for over threeyears. The company consists of 33 banking companies, 12 manufacturing companies, 16 hospitalsand 6 telecom companies. Sampling was carried out using non-probability sampling methods(purposive sample method) while the data collection techniques performed by direct methods. Thetest data used for multiple linear regression. Results showed that of the six dimensions of TQMdianailsa only variable customer focus and management of human resources that do not affect theperformance of the financial while others are leadership, process management, strategic planningas well as information and analysis of the influence financial performance.Keywords: leadership, focus on customers, human resource management, process management,strategic planning, information analysis, and performance financial
Pengaruh kecerdasan emosional, kecerdasan intelektual dan minat belajar terhadap tingkat pemahaman akuntansi Yorika, Yolla; Nasir, Azwir; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This study examined the effects of emotional intelligence, intellectual intelligence, and behavioral learning towards the level of understanding of accountancy.The sample of this studied is 25 students of Riau University, 25students of Riau Islamic University, 25 students of UIN Sultan Syarif Qasim and 25 students of Lancang Kuning University. Analytical techniques used to perform the hypothesis testing is purposive sampling with nonprobability sampling types. Data are analyzed using multiple regression analysis method using SPSS(Statistical Product and Service Solution) 17 version.The results showed that the emotional intelligence had a effect to the level of understanding of accountacy looked from thitung (2,952) >ttabel (1,984) with signification values 0,004 (< 0,05). For intellectual intelligence variable had a effect to the level of understanding of accountacy looked from thitung (22,653) > ttabel (1,984) with signification values 0,000 (< 0,05). Behavioral learning had a effect the level of the level of understanding of accountacy looked from thitung (22,449)>ttabel (1,984) with signification values 0,000 (<0,05). The adjusted values R2 0,906 with 90,6 % ratios.Key words : emotional intelligence, intellectual intelligence,behavioral learning, understanding of accountancy.
Analisis pengaruh kebijakan deviden, resiko bisnis, kontrol kepemilikan, cash holding dan non debt tax shield terhadap struktur modal pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia Ardhianto, Rizky; Dp, Emrinaldi Nur; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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Capital structure relates to how companies finance their debts and make decisions about the shape and composition of funding that will be used by the company. Financing companies can be debt or equity capital and need to be considered when obtaining these funds. Several factors can affect the capital structure is the dividend policy, business risk, ownership control, cash holding and non-debt tax shield. This study aims to determine the effect of dividend policy, business risk, ownership control, cash holding and non-debt tax shield on capital structure in companies listed in Indonesia Stock Exchange.The results of this study found that the Dividend Policy, Business Risk, Ownership Control and Cash Holding has a significant effect on capital structure. While Non-Debt Tax Shields did not have a significant effect on capital structure. The results of this study also found that the dividend policy, business risk, ownership control, Cash Holdings, and non-debt tax shield together have an influence on the capital structure. The influence of independent variables on the dependent variable capital structure which can be described by the equation by 40.1%. While 59.9% influenced by other factors not included in the regression model.Keywords : Dividen Policy, Business Risk, Ownership Control, Cash Holding, Non Debt Tax Shield, and Capital Structure
Pengaruh pengawasan preventif dan pengawasan detektif terhadap efektifitas pengendalian anggaran (studi empiris pada satuan kerja perangkat daerah di kabupaten kampar) Peuranda, Julio Herdi; Satriawan, Raja Adri; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014)
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This research is conducted to analyze the influence of effectiveness of budget control to echelon III and IV in SKPD Kampar regency. The research consists of a dependent variable that is effectiveness of budget control (Y) and two independent variables which preventive (X1) and detective control (X2).The population in this research is all of echelon III and IV officials in SKPD Kampar regency with eightyeight respondents using purposive sampling technique. Data analysis using quantitative method with SPSS version seventeen.The result of this research convey that all of the independent variables simultaneously affect the effectiveness of budget control significantly. At partially test only detective control has effect significantly while the others independent variables affect not significantly. Adjusted R square show at moderate level (fifty one point three percent). It means fourty eight point seven percent has affect by other variable beyond this research.Keywords: Preventive and detective control, effectiveness of budget control
ANALISIS RASIO KEUANGAN DENGAN METODE Z-SCORE (ALTMAN) DAN CAMEL UNTUK MEMPREDIKSI POTENSI KEBANGKRUTAN PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research aims to predict the bankruptcy of a company by using the Z Score (Altman) which consists of Working Capital / Total Assets, Retained Earnings / Total assets, Earning before Interest and tax / total assets, and market value of equity / book value of debt . and CAMEL ratio consisting of CAR, ATTM, APB, NPL, PPAPAP, ROA, ROE, NIM, ROA and LDR on banking companies listed on the Stock Exchange 2008-2010. The sample in this study is a banking company that is listed on the Stock Exchange 2008-2010 period as many as 21 companies The results of this research and the test result of the processing by using the Altman Z score obtained 9 predicted bankrupt companies, 10 companies are potentially insolvent (gray area) and 2 healthy company, a total of 21 companies were selected as sample of this. The company is completely bankrupt by year 2 years predictions based on data obtained from the Indonesian Capital Market Directory 2012 only 2 were delisted from the Stock Exchange, the Bank ekomoni Prog Tbk and Bank Executives International Tbk Thus the data processing results obtained show from 9 companies predicted bankrupt, which proved to be bankrupt / mergers are 2 companies with 22.2% accuracy rate. Adjusted R Square shows the value of 0.360. It shows that 36% of bankruptcies are influenced by the determinant variables in the model while the rest (54%) is explained by other variables not included in the model. Thus, it can be seen that there are very many other factors that affect bankruptcies in addition to CAR, ATTM, APB, NPL, PPAPAP, ROA, ROE, NIM, ROA and LDRKeywords: Return on Equity (ROE), Cash Ratio (CR), Debt To Equity Ratio (DER) and Earning Per Share (EPS) The Dividend Payout Ratio (DPR)
Pengaruh Komite Audit, Asimetri Informasi, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2010) Reyhan, Arief; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research is aims to detemine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of earnings. The uadit committee of the measured variabels based on the number of member on the company, assymetry of information measured by the Bid ask spread, the size of company is measured by total asset log,profit growth id measured by subtracting the profit period right now with a profit of previous period are then divided by the previous period profit,profitability is measured using Return On Asset (ROA). Dependent variabel quality of profit measured by Ernings response Coefficient n(ERC). The research sample is a manufacturing company of 32 listings in BEI 2009-2010. And using sample techniques with purposive sampling. Multiple linear regression a statistical analysis using the enter methode to test examiine The influence of the audit committee,information assymmetry, size of the company,p rofit growth and profitability to the quality of Earnings. The result of this research show that only the size of the company, profit growth, profitability effect on the quality of Ernings.while the two other independent variable namely audit committee and assymetry information has no effect on the quality of earnings. This can be seen in the value of R Square is only 42,5 % means there is still other variable that have a relationship with the company’s earnings quality ammounted to 57,5 % which can be included in the next research.Keywords : Audit committee, The Information assymmetry, Size of the Company, Profit Growth, profitability , Quality of Ernings
Pengaruh Pengawasan Fungsional Dan Akuntabilitas Publik Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada SKPD Provinsi Riau) Harvianda, Yulia Petra; Satriawan, Raja Adri; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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One important element of good government is the absence of public accountability, in addition to transparency, rule of law, and regulations. Therefore, supervision is an essential element in the process of government management, has a strategic role for the realization of public accountability in the governance and development. One is the performance of the government on regional work units.This study aims to determine the effect of Functional Control and Public Accountability to the Local Government Performance In SKDP Riau Province. Respondents in this study are numbered 38 people. The type of data used is the data in the form of the data subject with the method of data collection using questionnaires. The method of data analysis used in this study is a multiple linear regression (multiple regression) with the help of Statistical Product and Service Solution (SPSS) software version 19.0.The results of this study showed both partial and simultaneous monitoring of functional variables significantly influence the performance and accountability of local government, because in the world of government, every part of government must be right people, which has competence in accordance with the predetermined qualification. While the coefficient of determination shows all variables of independently functional oversight and public accountability used in this study provide a contribution of 15.2% to the dependent variable of local government performance. While the remaining 84.8% describe other independent variables were not included in this study.Keywords: functional oversight, public accountability and performance of local government.
Pengaruh Perputaran Persediaan Barang Jadi, Debt To Equity Ratio, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Food and Beverages yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012 Sari, Febi Nurindah; Ritonga, Kirmizi; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Income or profit is one of the main objectives the establishment of any business enterprise. Without profit, the company can not be a going concern. The survival of the company (going concern) is influenced by the profitability of the company itself. Profitability illustrates the companys ability to profit through all abilities. The purpose of this study was to analyze the effect of independent variables (Inventory Turnover Period, Debt to Equity Ratio, Sales Growth) on the dependent variable is Profitability (NPM). Based on the results of the discussion over the whole hypothesis testing are: 1) There is no significant Effect of Finished Goods Inventory Turnover on Net Profit Margin, 2) There is no significant Effect of Debt to Equity Ratio on Net Profit Margin. And 3) There is no significant Effect of Sales Growth on Net Profit Margin.Keywords : Finished Goods Inventory Turnover, Debt To Equity Ratio, Sales Growth and Profitability
Pengaruh proporsi dewan komisaris independen, reputasi auditor, dan leverage terhadap earning management pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Al Hasymi, Hasbi; Dp, Emrinaldi Nur; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This research aimed to examine the influence of independent commissariat council proportion, reputation of auditor and leverage to the earning management. Samples in this research are 16 mining companies listed at Indonesian Stock Exchange in the period of 2009 – 2012. The tools analysis used in this research is multiple linear regression. The result of this research show that (1) The reputation of auditor have negative impact to earning management, it is showed by the value of the examination significance of 0,000 < 0,05. (2) The independent commissariat council proportion does not significantly influence to earning management, it is showed by the value of the examination significance of 0,502 > 0,05. (3) The leverage does not have significantly influence to earning management, it is showed by the value of the examination significance of 0,195 > 0,05. (4) The reputation of auditor, independent commissariat council proportion, and leverage simultanly have significantly influence to earning management, it is showed by the value of the examination significance of 0,002 < 0,05. The value of R square is 0,185 which means that there is only 18,5% of the earning management variation which can explain by the indpendent commissariat council proportion, reputation of auditor and leverage.Keyword: earning management, reputation of auditor, independent commissariat council proportion, leverage
PENGARUH SISTEM PENGENDALIAN INTERN, PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN GAYA KEPEMIMPINAN TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN INDRAGIRI HULU Sari, Embun Widya; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this study was to determine the effect of the internal control system to optimize transparency and accountability in financial management, financial statements to optimize transparency and accountability in financial management, accessibility to optimize transparency and accountability in financial management and style of leadership to optimize transparency and accountability in financial management. In this study population used are all employees in all SKPD in Indragiri Hulu 29 SKPD, the sampling technique used in this research is purposive sampling technique. The criteria used are limited only SKPD samples that make the Regional Financial Statements as many as 29 SKPD. Furthermore, from each SKPD that the research samples were taken three people consisting of the Head of Department, Head of Finance and 2 staff of finance, in order to obtain the amount of sample as many as 87 people. Based on the results obtained from the data analysis, it can be concluded as follows: Internal Control System (SPI) and accessibility affect the transparency and accountability of financial management in govermental institution at Indragiri Hulu Regency. While presenting the financial statements and the leadership style does not affect the transparency and accountability of financial management in govermental institution at Indragiri Hulu Regency.Keywords: Internal Control System, Financial Statements, Accessibility, Leadership Style, Transparency and Accountability
Co-Authors ', Desmiyawati ', Kennedy A, Rifqi Abdillah Afrizal, Franky Agustami, Try Agustia, Dwi Al Azhar A Alfajri, Ridho Alfiati Silfi Alwindria, Yoga Amir Hasan Amir Hasan, Amir Hasan Anisa Ratna Suzana Aprianto, Rully Aprilia, Shella Lolita diti Arief Reyhan Arini Arini Azhari Sofyan Azwir Nasir Delima Suma Bestari, Delima Suma Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dian Pertiwi Dinanda Sulaeman Dwiastari, Indah Eka Hariyani Eka Nopriyanti, Eka Emrinaldi Nur DP Fawaida, Ulya Febi Nurindah Sari Fransiska -, Fransiska H. Amir Hasan, H. Amir Hapsari, Annisa Hasbi Al Hasymi Haugesti Diana, Haugesti Helen Stephanie Gusar, Helen Stephanie Idrianto, Odi Indriyani, Septi Ira Amelia Iwan Kristoni Napitupulu, Iwan Kristoni Izdihar, Suci Julio Herdi Peuranda Julita Julita Kamaliah -, Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Ritonga Lila Anggraini M. Rasuli M. Rasuli, M. Rasuli Mudrika Alamsyah Hasan Muhammad Ilyas Tarigan, Muhammad Ilyas Muhammad Irfan Muhammad Luthfi Iznillah, Muhammad Luthfi Muhammad Rasuli Nainggolan, Misco Valensi Naza, Ahrun Nugraha, Taufiq Nurhasanatang, Siti Nurul Ardiani Pipin Kurnia Poernawarman -, Poernawarman Putra A, Romy Eka Putra, Adhitya Agri Putra, Arfend Adi Putra, Rizki Agus Putri Dwi Nurhidayati, Putri Dwi Putri, Siti Nurrahayu Rahayu, Eva Ulfah Rahmad Hidayat Rahmawati, Lusi Raja Adri Satriawan Raja Reno Setiawan, Raja Reno Rasuli, M. Rheny Afriana Hanif Rizky Andrian, Rizky Rizky Ardhianto Rizky Darmawan, Rizky Rizky Fitriyanti, Rizky Rosyidi, Muhammad Rusli Rusli Safitri, Meilina Samsir Samsir, Samsir Sari, Dian Avita Sari, Embun Widya Septyaningtyas, Widya Arisza Sinuhaji, Rikotavia Sri Rezeki Susilatri -, Susilatri Taufeni Taufik Trinovryan, Aditya Triwahyuni, Mustika Tsalitsa, Annuriana Vetty Rebecca Panjaitan, Vetty Rebecca Winda Putri Ayunda, Winda Putri Windi Puji Astuti, Windi Puji Yolla Yorika Yulia Petra Harvianda Zirman Zirman, Zirman